Composition scheme option through electronic intimation requires ITC-03 filing and bars later TRAN-1 submission. Persons with provisional registration or pending registration may opt into the composition scheme by electronically filing an intimation and furnishing FORM GST ITC-03 within a prescribed period; once ITC-03 is furnished they cannot later submit FORM GST TRAN-1. Registered persons who filed FORM GST TRAN-1 may revise that declaration once by submitting a revised TRAN-1 electronically within the original or Commissioner-extended period. E-way bill rules require generation by principals for consignments to out-of-state job-workers and by exempt persons transporting handicraft goods interstate, irrespective of consignment value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme option through electronic intimation requires ITC-03 filing and bars later TRAN-1 submission.
Persons with provisional registration or pending registration may opt into the composition scheme by electronically filing an intimation and furnishing FORM GST ITC-03 within a prescribed period; once ITC-03 is furnished they cannot later submit FORM GST TRAN-1. Registered persons who filed FORM GST TRAN-1 may revise that declaration once by submitting a revised TRAN-1 electronically within the original or Commissioner-extended period. E-way bill rules require generation by principals for consignments to out-of-state job-workers and by exempt persons transporting handicraft goods interstate, irrespective of consignment value.
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